56 research outputs found
Entrepreneurship Journal Rankings Across the Discipline
In this paper we report on the results of a survey of 230 members of the Small Business Institute® and the U.S. Association for Small Business and Entrepreneurship on journal rankings. The top four entrepreneurship journals were Entrepreneurship: Theory & Practice, the Journal of Business Venturing, the Journal of Small Business Strategy, and the Journal of Small Business Management. Suggestions for improving the status of specialized entrepreneurship journals are provided
Turkish SMEs’ Use of Financial Statements for Decision Making
With a sample of 91 small Turkish firms, this study examines the factors that affect the use of financial statements, and the important information they contain, to make decisions. A principal components analysis identifies three key variables that determine the use of financial statements: experience, confidence, and knowledge. Logit analysis reveals that these three variables are significantly associated with whether Turkish business owners use financial statements to make decisions. These results can help business owners and service providers for these businesses understand what affects their use of financial statements and the process by which financial statements get incorporated into decisions
Influences on Frequency of Preparation of Financial Statements Among SMEs
This paper examines factors that impact the frequency of financial statement preparation among a sample of 312 SMEs. Specifically, the study examines the relationship between how often financial statements are prepared and (1) whether the financial statements are used to make decisions and (2) owners’ confidence in the reliability of their financial statements. Financial statements provide important information that should be used to help guide decisions. The findings showed that the frequency of financial statement preparation was directly associated with whether the financial statements were used to make decisions and inversely associated with owners’ confidence in the reliability of their financial statements. Additionally, the results showed that the frequency of financial statement preparation was directly associated with gender and size of community in which the firm was located. The results should be useful for owners of SMEs and providers of services to SMEs to better understand which factors affect how often financial statements are prepared and to provide business development assistance
Using the Kaleidoscope Career Model to Examine Generational Differences in Work Attitudes
The purpose of this paper is to examine, utilising the Kaleidoscope Career Model, whether members of the Baby Boom generation and Generation X differ in their needs for authenticity, balance, and challenge.
This paper won the 2009 McGraw Hill Irwin Distinguished Paper Award at the Southwestern Academy of Management
Felt Fair Pay of Small to Medium-sized Enterprise Owners in Finland and Lavia: An Examination of Jaques' Equality Construct*
This study tests a portion of Jaques' theory of equitable payment, using two samples of small to medium-sized business owners in Finland and Latvia. Results support Jaques' proposition about who would be satisfied with their pay level and who would be dissatisfied
A Validity Study of the Pay Satisfaction Questionnaire (PSQ)
The dimensionality of the Pay Satisfaction Questionnaire (PSQ) was examined using a principal components analysis with an oblique rotation and the parallel analysis criterion was used to determine the number of components to retain. It was found that the items which were supposed to load on the Raise scale instead loaded on the level and structure/administration components and that in fact a raise component did not exist. It was recommended that in the future researchers use more accurate methods to determine the number of components to retain and that they do not assume that the dimensions of compensation satisfaction are orthogonal.Yeshttps://us.sagepub.com/en-us/nam/manuscript-submission-guideline
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